(a) Tax on cigarettes. -- For the purpose of providing revenue
for the general revenue fund of the state, an excise tax is hereby
levied and imposed on sales of cigarettes at the rate of fifty-five
cents on each twenty cigarettes or in like ratio on any part
thereof. Only one sale of the same article shall be used in
computing the amount of tax due under this subsection.

(b) Tax on tobacco products other than cigarettes. --
Effective the first day of January, two thousand two, an excise tax
is hereby levied and imposed on the sale or use of, other than
cigarettes, tobacco products at a rate equal to seven percent of
the wholesale price of each article or item of tobacco product
other than cigarettes sold by the wholesaler or subjobber dealer,
whether or not sold at wholesale, or if not sold, then at the same
rate upon the use by the wholesaler or dealer. Only one sale of
the same article shall be used in computing the amount of tax due
under this subsection. Revenues received from this tax shall be
deposited into the general revenue fund.

(c) Effective date. -- The changes set forth herein to this
section and section four of this article shall become effective the
first day of May, two thousand three.

Note: WV Code updated with legislation passed through the 2015 Regular Session
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